Midlands Co-operative Society Ltd v. Revenue and Customs Commissioners – Times Law Reports
Overpaid VAT claim passed on
Midlands Co-operative Society Ltd v Revenue and Customs Commissioners
Chancery Division
“A taxable person entitled to the benefit of an overpayment claim of value-added tax was entitled to pass the benefit of that claim to another.”
The Times, 29th June 2007
Source: www.timesonline.co.uk
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